And the first step of a good remaster is finding the best source possible. There are plenty of bad sources out there. Tapes age, distort, become unplayable. There are several noticeable source issues in the new Bowie remasters, for example, that are completely independent of the mastering. I agree with you that good mastering will help you get the best sound you can from a given source, but let’s not descend into the hyperbole of “I don’t care if the source is a tin can and a string as long as it’s mastered well” because if one of your favorite albums came out and the source was truly shoddy, you’d be complaining.